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Review of income tax deduction rules for charitable gifts
  • Bryan Cave LLP
  • USA
  • January 8 2014

The Chronicle of Philanthropy recently released its list of the Top 10 biggest charitable gifts of 2013 (which is really the Top 15, since 5 gifts

Income tax deductions for charitable donations may be denied without a qualified appraisal Mohamed v. Commissioner, T.C. Memo 2012-152
  • Proskauer Rose LLP
  • USA
  • September 10 2012

Obtaining a qualified appraisal is an essential requirement for claiming an income tax deduction for charitable donations of property worth more than $5,000

New SEC rule affects charitable organizations as clients of family offices
  • Quarles & Brady LLP
  • USA
  • August 22 2011

Many wealthy families have established family offices that provide various services to family members

CBO study examines options for charitable giving and tax consequences
  • McGuireWoods LLP
  • USA
  • May 27 2011

Congress and the Obama administration are looking closely at options to revise or replace the current charitable deduction

DC Superior Court approves Corcoran's proposed agreement with National Gallery and GW University
  • Steptoe & Johnson LLP
  • USA
  • August 25 2014

On August 18, 2014, the DC Superior Court granted the Trustees of the Corcoran Gallery of Art’s (The Trustees’) petition for cy près relief with

International grant-making: best practices for U.S. public charities
  • Baker & Hostetler LLP
  • USA
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign

Collateral estoppel did not bar claim for implied charitable trust
  • Bryan Cave LLP
  • USA
  • April 17 2014

We occasionally see in the media and in our own posts, claims that a donation made to a charitable organization was not used in the way in which the

Will Camp tax plan impact charitable giving and tax-exempt organizations?
  • Baker & Hostetler LLP
  • USA
  • April 11 2014

Editor's Note: The following article was originally published to BakerHostetler's WealthDirector blog. In late February 2014, House Ways and Means

The impact of the fiscal cliff legislation - a brief window for charitable IRA rollovers
  • Caplin & Drysdale, Chartered
  • USA
  • January 11 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"), commonly known as the "fiscal cliff"

November interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts
  • Proskauer Rose LLP
  • USA
  • November 1 2013

The November 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0. This is down from October's 2.4